(5)"emoluments" means :(a)pay as defined in Fundamental Rule 9 (21) of the U. P. Financial Handbook, Volume II, Parts II to IV as amended from time to time; and(b)dearness pay, if any, which may be admissible to the officer at the time of retirement or death :Provided that if an officer who was on leave at the time of retirement or death, as the case may be, his emoluments shall be deemed to be what they would have been, had he not been on leave at that time :
